Treasury Regulations, Subchapter A, Sec. 1.34-5
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Sec. 1.34-5 Effective date; taxable years ending after July 31, 1954, subject to the Internal Revenue Code of 1939
Pursuant to section 7851(a)(1)(C), the regulations prescribed in §§1.34–1 to 1.34–4, inclusive, shall also apply to taxable years beginning before January 1, 1954, and ending after July 31, 1954, and to taxable years beginning after December 31, 1953, and ending after July 31, 1954, but before August 17, 1954, though such years are subject to the Internal Revenue Code of 1939.
